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Bill

SB 6112

Authorizing a business and occupation tax credit for the cost of donated food items by grocery stores and other food retailers.

2023-2024 Regular Session Introduced by Patty Kuderer and 6 co-sponsors

Washington bill creates B&O tax credit for grocery stores and food retailers donating unsold food, aiming to boost food security while reducing waste through tax incentives.

Public hearing in the Senate Committee on Ways & Means at 4:00 PM.
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Bill Summary · SB 6112

Legislative bill overview

SB 6112 would create a business and occupation (B&O) tax credit for grocery stores and food retailers that donate food items. The credit would reduce the state tax burden on businesses that contribute food to food security initiatives, incentivizing donation rather than disposal of unsold food products.

Why is this important

Food insecurity remains a significant issue in Washington, while retailers regularly discard unsold food. This bill addresses both problems simultaneously by using tax policy to encourage donations, potentially increasing food access for vulnerable populations while reducing food waste in landfills.

Potential points of contention

  • Tax revenue impact: The state would forgo B&O tax revenue; the fiscal cost depends on the credit's structure and how many retailers participate, which could range from minimal to substantial
  • Definition and verification challenges: Determining what qualifies as "donated food," preventing fraud, and auditing compliance could require administrative resources and clear regulatory guidance
  • Equity concerns: The credit primarily benefits larger retailers with more waste to donate; smaller stores may not participate enough to recoup compliance costs, potentially widening disparities in tax burden
  • Substitution vs. additionality: Unclear whether the credit incentivizes new donations or simply subsidizes donations that would occur anyway without tax incentives

Compiled from official sources — confirm details with the bill’s official record.

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